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kevinzhu · 2022年03月03日

dividend paid也应该减去

NO.PZ2018111303000107

问题如下:

On 1 January 2019, PET company acquired a 20% equity interest with voting power in RED Co. for $400 million. PET company has representation on RED's board of directors and participates in RED’s policymaking process. Lisa, an analyst, gathers selected financial information for RED in 2019. The plant and equipment are depreciated on a straight-line basis and have 10 years of remaining life.


The carrying value of PET’s investment in RED at the end of 2019 is closest to:


选项:

A.

$420 million.

B.

$426 million.

C.

$450 million.

解释:

答案:A

解析:equity method中,investment的后续计量用share result的方法:

被投资企业的NI按比例增加投资方B/S上的investment,对于share的被投资企业的NI,需要根据投资时被投资公司fair valuebook value的差异调整,主要调整三项:COGSdepreciationamortization。本题涉及的是depreciationRED公司PPE在投资时的fair valuebook value300(=2800-2500),按照fair value应该每年多计提300/10=30的折旧,多计提的折旧会减少被投资企业的NI,因此会减少投资方的investment的账面价值。

②如果有分红,则按比例减少investment并增加投资方B/Scash

计算过程:

400+20%×(280-30-20%×150=400+50-30=420

400+(280-150-300/10)*20%=420

我认为dividend paid也应该减去,讲义的公式也提到了

1 个答案

袁园_品职助教 · 2022年03月04日

嗨,从没放弃的小努力你好:


这里的420是已经减去了150 的dividend的哦。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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